- 收帳和銷貨天數如果一直上升, 就要當心了!
- 存貨在不同時期有不同的意義, 像是滯銷, 或是因為報價回升而屯貨, 或是積極備料, 這都需要去看存貨細項和判斷當時的情況來分辨
- 當存貨增加時, 還需要注意增加的是不是商品或製成品. 如果是在製品或原物料, 反而有可能是供給不順沒法變製成品又或者是需求旺盛(短期營收趨勢向上)
- 處在景氣下行的公司當存貨細項-原料和在製品的回升可能代表訂單開始回溫了
- 當記憶體模組廠, 像是威剛、十銓存貨增加時, 有可能是在增加低價庫存, 代表著景氣循環來到相對低點, 也許就是建立部位的好時機
- 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
| 應收帳款周轉率 QoQ YoY | 存貨周轉率 QoQ YoY | 平均收帳天數 QoQ YoY | 平圴銷貨天數 QoQ YoY | 應付帳款付現天數 QoQ YoY | 淨營業週期(日) QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 2.11 | -7.46 | 3.94 | 0.83 | -8.79 | 40.68 | 43.17 | 8.11 | -3.81 | 109.98 | 9.67 | -28.1 | 3.07 | -14.25 | -32.97 | 150.09 | 9.85 | -22.34 |
| 23Q3 (19) | 2.28 | 2.24 | 20.0 | 0.91 | 28.17 | 16.67 | 39.93 | -2.2 | -16.83 | 100.28 | -21.27 | -13.69 | 3.58 | -11.39 | -31.81 | 136.63 | -16.77 | -14.04 |
| 23Q2 (18) | 2.23 | -5.91 | -7.47 | 0.71 | 16.39 | -38.79 | 40.83 | 6.49 | 7.99 | 127.37 | -14.41 | 62.48 | 4.04 | 20.24 | -7.34 | 164.16 | -10.68 | 46.78 |
| 23Q1 (17) | 2.37 | 16.75 | 30.22 | 0.61 | 3.39 | -36.46 | 38.34 | -14.57 | -23.52 | 148.81 | -2.71 | 57.06 | 3.36 | -26.64 | -39.02 | 183.79 | -4.91 | 31.87 |
| 22Q4 (16) | 2.03 | 6.84 | 5.18 | 0.59 | -24.36 | -48.25 | 44.88 | -6.52 | -4.77 | 152.96 | 31.66 | 92.23 | 4.58 | -12.76 | 1.78 | 193.27 | 21.6 | 58.16 |
| 22Q3 (15) | 1.90 | -21.16 | -18.8 | 0.78 | -32.76 | -43.88 | 48.01 | 26.98 | 23.51 | 116.18 | 48.21 | 77.89 | 5.25 | 20.41 | 57.66 | 158.94 | 42.11 | 57.58 |
| 22Q2 (14) | 2.41 | 32.42 | 4.78 | 1.16 | 20.83 | -13.43 | 37.81 | -24.58 | -4.52 | 78.39 | -17.27 | 15.33 | 4.36 | -20.87 | 32.52 | 111.84 | -19.75 | 7.26 |
| 22Q1 (13) | 1.82 | -5.7 | -19.11 | 0.96 | -15.79 | -29.41 | 50.13 | 6.37 | 24.08 | 94.75 | 19.08 | 41.74 | 5.51 | 22.44 | 65.47 | 139.37 | 14.05 | 34.11 |
| 21Q4 (12) | 1.93 | -17.52 | -6.31 | 1.14 | -17.99 | -6.56 | 47.13 | 21.25 | 6.68 | 79.57 | 21.83 | 6.55 | 4.50 | 35.14 | 30.06 | 122.20 | 21.16 | 5.88 |
| 21Q3 (11) | 2.34 | 1.74 | 9.86 | 1.39 | 3.73 | 12.1 | 38.87 | -1.84 | -8.97 | 65.31 | -3.91 | -10.75 | 3.33 | 1.22 | 57.82 | 100.86 | -3.27 | -11.34 |
| 21Q2 (10) | 2.30 | 2.22 | 52.32 | 1.34 | -1.47 | 31.37 | 39.60 | -1.98 | -34.21 | 67.97 | 1.68 | -24.08 | 3.29 | -1.2 | 47.53 | 104.27 | 0.34 | -29.3 |
| 21Q1 (9) | 2.25 | 9.22 | 10.29 | 1.36 | 11.48 | 7.94 | 40.40 | -8.56 | -9.5 | 66.85 | -10.48 | -7.47 | 3.33 | -3.76 | 73.44 | 103.92 | -9.96 | -9.62 |
| 20Q4 (8) | 2.06 | -3.29 | -1.9 | 1.22 | -1.61 | 16.19 | 44.18 | 3.47 | 1.73 | 74.68 | 2.05 | -13.47 | 3.46 | 63.98 | 152.55 | 115.41 | 1.45 | -10.1 |
| 20Q3 (7) | 2.13 | 41.06 | 15.14 | 1.24 | 21.57 | 39.33 | 42.70 | -29.06 | -13.09 | 73.18 | -18.26 | -28.51 | 2.11 | -5.38 | 99.06 | 113.76 | -22.87 | -24.38 |
| 20Q2 (6) | 1.51 | -25.98 | -15.64 | 1.02 | -19.05 | 41.67 | 60.19 | 34.83 | 18.44 | 89.53 | 23.92 | -29.44 | 2.23 | 16.15 | -25.91 | 147.49 | 28.27 | -15.57 |
| 20Q1 (5) | 2.04 | -2.86 | 35.1 | 1.26 | 20.0 | 75.0 | 44.64 | 2.79 | -25.92 | 72.25 | -16.29 | -43.15 | 1.92 | 40.15 | -44.83 | 114.98 | -10.43 | -37.46 |
| 19Q4 (4) | 2.10 | 13.51 | 0.0 | 1.05 | 17.98 | 0.0 | 43.43 | -11.6 | 0.0 | 86.31 | -15.68 | 0.0 | 1.37 | 29.25 | 0.0 | 128.37 | -14.66 | 0.0 |
| 19Q3 (3) | 1.85 | 3.35 | 0.0 | 0.89 | 23.61 | 0.0 | 49.13 | -3.33 | 0.0 | 102.36 | -19.33 | 0.0 | 1.06 | -64.78 | 0.0 | 150.43 | -13.89 | 0.0 |
| 19Q2 (2) | 1.79 | 18.54 | 0.0 | 0.72 | 0.0 | 0.0 | 50.82 | -15.67 | 0.0 | 126.88 | -0.16 | 0.0 | 3.01 | -13.51 | 0.0 | 174.69 | -4.99 | 0.0 |
| 19Q1 (1) | 1.51 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 60.26 | 0.0 | 0.0 | 127.08 | 0.0 | 0.0 | 3.48 | 0.0 | 0.0 | 183.86 | 0.0 | 0.0 |
| 應收帳款周轉率 YoY | 存貨周轉率 YoY | 平均收帳天數 YoY | 平圴銷貨天數 YoY | 應付帳款付現天數 YoY | 淨營業週期(日) YoY | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 9.42 | 11.08 | 2.95 | -8.1 | 38.76 | -9.92 | 123.93 | 8.99 | 3.15 | -27.25 | 159.53 | 4.67 |
| 2022 (9) | 8.48 | -0.24 | 3.21 | -34.49 | 43.03 | 0.19 | 113.71 | 52.71 | 4.33 | 5.1 | 152.41 | 34.52 |
| 2021 (8) | 8.50 | 6.65 | 4.90 | 22.19 | 42.95 | -6.26 | 74.46 | -18.1 | 4.12 | 27.55 | 113.30 | -15.14 |
| 2020 (7) | 7.97 | 13.86 | 4.01 | 18.29 | 45.82 | -12.19 | 90.92 | -15.62 | 3.23 | 62.31 | 133.51 | -15.46 |
| 2019 (6) | 7.00 | -8.14 | 3.39 | -30.39 | 52.18 | 8.98 | 107.75 | 43.74 | 1.99 | 25.16 | 157.93 | 30.25 |
| 2018 (5) | 7.62 | -16.36 | 4.87 | -42.77 | 47.88 | 19.49 | 74.96 | 74.69 | 1.59 | 31.4 | 121.25 | 48.28 |
| 2017 (4) | 9.11 | -3.7 | 8.51 | -9.85 | 40.07 | 3.81 | 42.91 | 11.02 | 1.21 | -33.52 | 81.77 | 8.41 |
| 2016 (3) | 9.46 | 26.98 | 9.44 | 24.54 | 38.60 | -21.21 | 38.65 | -19.71 | 1.82 | -2.15 | 75.43 | -20.83 |
| 2015 (2) | 7.45 | -3.62 | 7.58 | -5.96 | 48.99 | 3.81 | 48.14 | 6.25 | 1.86 | -10.14 | 95.27 | 5.35 |
| 2014 (1) | 7.73 | 20.03 | 8.06 | -3.12 | 47.19 | -16.71 | 45.31 | 3.28 | 2.07 | -43.75 | 90.43 | -6.63 |
